This opinion cites 10 cases:

Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal Revenue , 227 F.2d 779 ( 1955 )


Charles E. Moritz v. Commissioner of Internal Revenue , 469 F.2d 466 ( 1972 )


Key Buick Company v. Commissioner of Internal Revenue , 613 F.2d 1306 ( 1980 )


Linda M. Liberi Toner v. Commissioner of Internal Revenue , 629 F.2d 899 ( 1980 )


Welch v. Helvering , 54 S. Ct. 8 ( 1933 )


City of Los Angeles Department of Water v. Manhart , 98 S. Ct. 1370 ( 1978 )


Mary O. Furner v. Commissioner of Internal Revenue , 393 F.2d 292 ( 1968 )


Snow v. Commissioner , 94 S. Ct. 1876 ( 1974 )


John C. Ford v. Commissioner of Internal Revenue , 487 F.2d 1025 ( 1973 )


Higgins v. Commissioner , 61 S. Ct. 475 ( 1941 )